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Registered Company No: 05537796
Registered Charity No: 1112175
The Owl Pre-school
Annual Report and Financial Statements
for the year ended 31 July 2024

The Owl Pre-school
Information
Registered Charity Number
1112175
Company Number:
05537796
Registered Office:
The Owl Pre-school Building
Packham Road
Northfleet
Kent
DAII 7JF
Independent Examiner:
K Scudder
Secretary:
P Hickmott
Bankers:
Santander and Nationwide
Trustees:
J Gooch (Chair)
S Ewing
P Hickmott
L Gilbert
L Read
A Garnett
B Reynolds
L Flynn

The Owl Pre￿chool
Contents
Page
Trustees, report
14
Independent Examiner's report
Statement of Financial Activities & Balance Sheet
54
Notes to the Accounts
7-11

The Owl Pre-school (Company Registration number 05537796)
Trustees, Report
For the year ended 31 July 2024
The trustees, who are also director5 of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have
adopted the provisions of the Statement of Recommended Practice (SORP) (FRS 102).
The company is registered as a charitable company limited by guarantee and is constituted by
memorandum and articles of association incorporated 16 August 2005 as amended by special resolution
dated 10 November 2016.
STRucfuRE, GOVERNANCE, OBJEcfivES AND MANAGEMENT
Objectives
The objectives of the charity are to enhance the development and education of children primarily under
statutory school age by encouraging parents to understand and provide for the needs of their children
through community groups and by:
Offering appropriate play, education and care facilities and training courses, together with the
right of parents to take responsibility for and to become involved in the activities of such groups,
ensuring that such groups offer opportunities for all children whatever their race, culture, religion,
means or ability.
Encouraging the study of the needs of such children and their families and promoting public
interest in and recognition of such needs.
Instigating and adhering to and furthering the aims and objects of the Pre-school Learning
Alliance.
Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements
for each financial year which give a true and fair view of the state of affairs of the Charity and of the
incoming resources and application of resources of the Charity for that period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare financial statements on the going concern basis unless it is inappropriate to
presume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the Charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and
the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Owl Pre-school (Company Registration number 05537796)
Trustees, Report Continued
For the year ended 31 July 2024
Public benefit
In meeting the objectives of the charity The Owl Pre-school fulfils its public benefit requirement by
providing the highest quality of care and education for all children and are committed to valuing diversity
by providing equality of opportunity and anti~discriminatory practice for all children and their families.
Appointment and Training of Trustees
The trustees who have served during the year are set out above. The trustees are appointed by the
members of the company and one third of the trustees retires by rotation each year and may offer
themselves for re-election in accordance with the Articles of Association.
The Trustees and directors
The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The
trustees and officers serving during the year and since the year end were as follows:
J Gooch (Chair)
J Haile (resigned 10 Jan 2025)
S Ewing
L Read
L Gilbert
P Hickmott
B Reynolds
A Garnett
L Flynn
Risk Assessment
The trustees have reviewed the risks and are confident that they have all risks covered with actions to
minimise risk and exposure to the charity.
ACTIVITIES, ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW
Review of Developments, Activities and Achievements
The Income and Expenditure Account
Please see the attached. As in previous years we have continued to achieve a fairly sound financial
position and have been able to continue to provide the security and quality of service standards, set by
the management committee.
Incomes
Our main income is generated by Early Years Funding, a government scheme that provides funding for
children aged 2 to 4 years. Some children that attend are not eligible for the funding scheme and pay a
sessional fee until they reach the required age to receive the Early Years funding. We carry out large
amounts of fundraising to cover any shortfalls and additional resources. consumables etc. We are also
seeking donations and grants and this year we received a sizeable donation from the local authority. This
enabled us to add a new storage shed and put towards the replacement of the perimeter fencing.

Ihe Owl Prtw (LMThpany RUMré1k￿ 05SJIFknI
Trusteos Report Continued
For the year ended 31 July 2024
Expendltiire
Rent and Buildings
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The Owl Pre~School (Company Registration number 05537796)
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
THE OWL PRE-SCHOOL
For the year ended 31 July 2024
I report on the accounts of the Trust for the year ended 31 July 2024 which are set out on pages 5 to 11.
Respertive responsibilities of trustees and examiner
The Charity's Trustees are responsible for the preparation of the accounts. The Charivs Trustees consider
that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and
that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Att;
follow the procedures laid down in the general Directions given by the Charity Commission under
section 145{5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.
Basis of independent examinerfs report
My examination was carried out in accordance with general Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures
in the accounts, and seeking explanations from you as Trustees concerning any such matters. The
procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accounts present a "true and fair view" and the report
is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
. which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act
have not been met" or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
I have not obtained independent verification of all investments held in bank balances which are individually
in excess of £50,000 (fifty thousand pounds) on the year-end date.
K Scudder
th
29 May 2025

The Owl Pre-school (Company Registration number 05537796)
STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 JULY 2024
2024
2023
Notes
Incoming Resources
Donations & legacies
Income from charitable activities
Investment income
Fundraising
Other income
7,319
176,111
1,069
488
1895
186,882
8,043
151,036
296
947
1566
161,888
Resources Expended
Expenditure on charitable activities
161584
152 133
161584
25,298
152 133
9,755
Net incoming resources/(resources
expended)
Net movement in fund
Balance brought forward at l August
2023
Balance carried forward at 31 July 2024
25,298
9,755
83 640
73 885
The notes on pages 7 to 11 form an integral part of these financial statements

The Owl Pre-school (Company Registration number 05537796)
BALANCE SHEEf AS AT 31 JULY 2024
2024
2023
Notes
Fixed Assets
6,820
7,700
Current Assets
Debtors
Cash at bank and in hand
10
1,008
107 504
1,345
81772
108 512
115,332
83 117
90,817
Creditors: amounts falling due
within one year
11
(6,394)
(7,177)
(6,394)
(7,177)
Net Assets
108 938
83 640
Financed by:
Unrestricted Fund as at l August
2023
Add Surplus/(Deficit) from Revenue
Account
15
83,640
73,885
25 298
9755
For the year ending 31 July 2024 the charitable company was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies. The members have not required the
charitable company to obtain an audit of its financial statements for the year ending 31 July 2024 in
accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
ensuring that the charitable company keeps accounting records that comply with Section 386 and
387 of the Companies Act 2006 and
preparing financial statements which give a true and fair viewof the state of affairs of the
charitable company as at the end of each financial period and of its surplus or deficit for each
financial period in accordance with the requirements of Sections 394 and 395 and which
otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with Section 398 of the Companies Act
2006 Section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special
provisions of Part 15 of the Companies Act 2006 relating to small companies and constitute the annual
accounts required by the Companies Act 2006 and are for circulation to members of the company.
th
Approved by the trustees on 29 May 2025 and signed on their behalf by
Trustee:
Trustee:
J Gooch
L Flynn

The Owl Pre-school (Company Registration number 05537796)
NOTES TO THE AcCou￿rS
for the year ended 31 July 2024
Accounting Policies:
Accounting Convention: The financial statements have been prepared in accordance with
Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective l January 2015) ~ (Charities SORP (FRS 102)),
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the
Companies Act 2006.
The Owls Pre-school meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy note(s).
Reconciliation with previously Generally Accepted Accounting Prartice: In preparing the
accounts, the trustees have considered whether in applying the accounting policies required by
FRS 102 and the Charities SORP FRS 102 no restatement of comparative items was required.
Incoming Resources: All incoming resources are included in the Statement of Financial Activities
(SOFA) when the Charity is legally entitled to the income and the amount can be quantified with
reasonable accuracy.
For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or
the legacy being received.
Resources Expended: All expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all costs related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities consistent with the
resources.
Fund Accounting: General funds are unrestricted funds which are available for use at the
discretion of the Trustees in furtherance of the general objectives of the Charity and which have
not been designated for other purposes. Designated funds are unrestricted funds which the
trustees have designated for a specific purpose. There are no restricted funds.
Fixed Assets: Depreciation is provided at the following annual rates in order to write off each
asset over its estimated useful life:
Computer Equipment - 20Yo reducing balance
Plant & Machinery- 20% reducing balance
Debtors: These relate to prepayments and accrued income.
Creditors: These relate to other creditors, accruals and deferred income.
Value Added Tax: Irrecoverable VAT which can be attributed to a capital item or revenue
expenditure is added to the cost of the capital item or expenses where practicable and material.

The Owl Pre-school (Company Registration number 05537796)
NOTES TO THE AcCou￿rS
for the year ended 31 July 2024
Donations and legacies
2024
2023
Donations
Grant from KCC
3,319
4000
7319
8,043
8043
Income from charitable activities
2024
2023
Income from KCC
Fees
166,399
9712
176 111
150,604
432
151036
Investment income
2024
2023
Bank interest received
1069
296
Fundraising
2024
2023
Raffles
Photos
488
783
164
947
488
Other income
2024
2023
Snacks
Uniform & water bottle sales
1.895
1.553
13
1566
1895

The Owl Pre-school (Company Registration number 05537796)
NOTES TO THE ACCOUNTS
for the year ended 31 July 2024
Analysis of charitable expenditure
2024
2023
Direct costs
Wages and salaries costs
Staff training and welfare
Rent
Rates
Light and heat
Telephone and fax
Stationery and printing
Subscriptions
Insurance
Software and IT costs
Repairs and maintenance
Snacks
Funday event costs
Communication Grant
Sundry expenses
Donations
Depreciation charge
Accountancy Fees
Other legal and professional
7,610
131,930
1,170
2,000
9,272
121,961
2,219
2,000
2,102
1,350
1,303
2,610
1,451
1,073
1,887
1,910
1,894
124
2,849
720
2,060
1,194
1,784
1,194
331
786
907
70
253
1.250
599
152 133
1,705
1,270
232
161584
Analysis of Resources Expended
2024
2023
Resources expended include the following:
Independent examiners fee
240
240

The Owl Pre-school (Company Registration number 05537796)
NOTES TO THE ACCOUNTS
for the year ended 31 July 2024
Fixed Assets
Computer
Equipment
Plant &
Machinery
Total
Cost
At l August 2023
Additions
At 31 July 2024
Depreciation
At l August 2023
Charge for the year
At 31 July 2024
Net Book Value
At 31 July 2024
1,259
825
2084
7.230
8,489
826
9315
7230
669
283
952
120
1,422
1542
789
1,705
2494
1,132
5.688
6,820
At 31 July 2023
590
7,110
7,700
10 Debtors
2024
2023
Prepayments and accrued income
1008
1345
11 Creditors < l year
2024
2023
Other taxes and social security
Other creditors and accruals
1,712
4682
6394
1,379
5798
7177
12 Trustee Remuneration
Trustees do not receive remuneration for their services as trustees.
10

The Owl Pre-school (Company Registration number 05537796)
NOTES TO THE ACCOUNTS
for the year ended 31 July 2024
13 Trustees, Expenses
Trustees received out of pocket expenses totalling £nil (2023: £nil).
14 Employee Emoluments
2024
2023
Wages and salaries
Employers pension contributions
130,419
1510
131929
120,718
1243
121961
15 Reserves
Unrestricted
Funds
2024
Unrestricted
Funds
2023
Balance at start of financial year
Surplus/(Deficit) for the year
Balance at close of financial year
83,640
25 298
108 938
73,885
9755
83 640
16 Related party transactions
There are no related party transactions in the year.
17 Controlling interest
The Trustees as a collective body control the charity.
18 Commitments
The trustees had no capital commitments as at 31 July 2024 (2023: £nil).